REGISTERED NUMBER: 04236999 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Loyalty Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Gardner

REGISTERED OFFICE:

Unit 1

Thorpe Court

Delta Way

Egham

Surrey

TW20 8RX

REGISTERED NUMBER:

04236999 (England and Wales)

ACCOUNTANTS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Intangible assets

5

2,102

-

Tangible assets

6

31,805

28,427

Investments

7

200

200

Investment property

8

727,019

1,332,727

761,126

1,361,354

CURRENT ASSETS

Debtors

9

1,113,646

920,584

Cash at bank

10,015

21,634

1,123,661

942,218

CREDITORS

Amounts falling due within one year

10

122,830

189,246

NET CURRENT ASSETS

1,000,831

752,972

TOTAL ASSETS LESS CURRENT LIABILITIES

1,761,957

2,114,326

CREDITORS

Amounts falling due after more than one year

11

(359,250

)

(776,593

)

PROVISIONS FOR LIABILITIES

(92,563

)

(91,193

)

NET ASSETS

1,310,144

1,246,540

CAPITAL AND RESERVES

Called up share capital

310

310

Fair value reserve

13

377,323

377,323

Retained earnings

932,511

868,907

SHAREHOLDERS' FUNDS

1,310,144

1,246,540

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2026 and were signed by:

T Gardner - Director

1.	STATUTORY INFORMATION

Loyalty Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

2,102

At 31 March 2026

2,102

NET BOOK VALUE

At 31 March 2026

2,102

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

144,591

-

64,095

208,686

Additions

-

9,000

295

9,295

At 31 March 2026

144,591

9,000

64,390

217,981

DEPRECIATION

At 1 April 2025

119,434

-

60,825

180,259

Charge for year

5,032

-

885

5,917

At 31 March 2026

124,466

-

61,710

186,176

NET BOOK VALUE

At 31 March 2026

20,125

9,000

2,680

31,805

At 31 March 2025

25,157

-

3,270

28,427

7.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

200

NET BOOK VALUE

At 31 March 2026

200

At 31 March 2025

200

8.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,332,727

Disposals

(605,708

)

At 31 March 2026

727,019

NET BOOK VALUE

At 31 March 2026

727,019

At 31 March 2025

1,332,727

Fair value at 31 March 2026 is represented by:

£

Valuation in 2016

173,599

Valuation in 2018

1,224

Valuation in 2020

202,500

Cost

349,696

727,019

9.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

5,891

3,843

Other debtors

1,107,755

916,741

1,113,646

920,584

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

9,000

19,440

Trade creditors

-

11,339

Taxation and social security

77,878

60,920

Other creditors

35,952

97,547

122,830

189,246

11.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

359,250

776,593

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

323,250

737,942

12.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

368,250

796,033

The bank loans are secured by way of legal charge over the freehold property of the company.

13.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

377,323

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr T J Gardner.